Tuesday, April 26, 2022
Avi-Yonah & Salaimi: A New Framework For Taxing Cryptocurrencies
Reuven S. Avi-Yonah (Michigan; Google Scholar) & Mohanad Salaimi (S.J.D. 2022, Michigan), A New Framework for Taxing Cryptocurrencies:
This Article explores the tax legislation challenges related to the taxation of cryptocurrencies and provides proposals to handle such challenges. Particularly, the Article addresses the correct tax remedy of various cryptocurrency transactions and actions. It examines varied elements related to the taxation of cryptocurrency by its life cycle, ranging from incomes cryptocurrency, by its disposal or alternate.
The Article additionally examines the tax remedy of two particular crypto occasions, arduous forks and airdrops.
https://taxprof.typepad.com/taxprof_blog/2022/04/avi-yonah-salaimi-a-new-framework-for-taxing-cryptocurrencies.html